MS HB211

Allows manufactured or mobile home owners who lease (rather than own) the land to classify their home as real property if they have a lease with a term of at least one year, provided the lease is registered with the county tax collector.

Modifies Section 27-53-13 to add an option for lessees to declare their manufactured or mobile home as real property, changing the previous requirement that non-landowners must declare as personal property.

Updates Section 27-53-15 to allow lessees meeting the one-year lease requirement to participate in the same real property classification process as landowners, including removal of wheels/axles and permanent anchoring.

Maintains existing procedures for obtaining certificates, paying fees ($10 for issuance plus applicable filing fees), and filing in land records when homes are classified as real property for ad valorem tax purposes.

Takes effect July 1, 2019.